for $100 you can get quite a bit
for the best sound
meizu M6 SL, or for a smaller player the M3 - both excellent players
8gb can be got for 115$
meizu are excellent build and really good on sound ... REALLY good
or if a branded player is not to your liking there are may cheap 8gb players out now for around 60-70$, but all of these are basically mp4 players with larger screens, touch screens etc etc
check out these places for branded players
www.mp4nation.net
www.allpmp.net
or for some cheap, no brand (no updates/support) player (only the ones linked as they are the latest
http://www.tinydeal.com/index.php?ma...197bfa181298fa
also invest in one of these mini amp boosters - they boost player quality and volume up massively, i have one and they are really goo
http://www.dealextreme.com/details.dx/sku.14303
so really for 100$ you can get a hell of a lot, probably more than you actually need, and if video is not important
i will say though, go for a platyer with the newer rockchip chip as the sound is really good on those